International Student Tax FAQs

International students are subject to taxation for money made while in the United States. We recommend using a
professional tax preparation service to properly file your tax return. We have partnered
with Sprintax, who specialize in preparing fast
and low-cost tax returns for international students.

While we can’t provide any specific tax advice, here are some of the most frequently asked questions from
international students studying in the United States. This can be helpful as you work with a tax professional, or if
you decide to file your own taxes.

Am I required to pay taxes?

Every international student is required to file a tax return as a condition of your visa, but not everyone will pay
taxes to the American government. International students are entitled to a number of benefits and exemptions, so
many will not owe anything. In fact, if you paid too much tax throughout the year, you may be entitled to a refund
check.

Do I have to pay taxes on income I received from my home country?

As long as you are a nonresident alien for tax purposes and you file a proper tax return here in the United States,
the US will not tax your income from non-American sources.

When do I need to file my tax return?

Your federal forms must be postmarked by April 15th. However, other forms such as state tax returns and Form 8843
have different deadlines. See our tax homepage for more detailed information on tax deadlines.

Does it cost anything to file my taxes?

If you do it yourself, it is free. Professional tax preparation services charge a fee. The Sprintax fee structure is
as follows:

Form

Price

Form 8843

$14.95

Form 1040-NR

$35.95

ITIN Application

$14.95

State Tax Forms

$14.95

Complete Tax Return Upgrade

$75.00

How do I know if I’m a nonresident for tax purposes?

International students on F, J, M, or Q visas are considered “exempt individuals,” which means you are excused from
the Substantial Presence Test for the first 5 years you are in the US if you are an international student or the
first 2 years if you are a scholar. After this period you will be subject to the Substantial Presence Test, which is
used to determine if someone was in the US long enough to be considered a resident.

How do I know if I made US source income?

If you earned wages from a job in the United States, received scholarship money from an American organization, or
made interest on money in an American bank account, you made US source income. The full list of potential income
sources can be found on the IRS website.

What do I need before I prepare my tax return?

First and foremost, you will need an Individual Taxpayer Identification Number (ITIN). If you don’t have one, you’ll
need to apply for one in conjunction with filing your tax return by filling out a W-7. Depending upon whether you
had US source income, you may also need W-2’s, 1042-S’s, and 1099’s, which will be mailed to you from the university
and your employer. For more on these documents, see our Student Tax Return page.

How do I know if I’m eligible to claim a tax treaty benefit?

You must fulfill four criteria in order to claim a tax treaty benefit:

You must be a nonresident for tax purposes (this is different than your immigration status).

You must receive US source of income from salary and/or a scholarship.

You are on an F-1, J-1 or an H1-B visa.

You were a resident of one of the following countries immediately prior to coming to the US:

Country

Tax Treaty for Salary

Tax Treaty for Scholarship

Student

Scholar

Armenia

No

Yes

Yes

Azerbaijan

No

Yes

Yes

Belgium

Yes

Yes

No

Canada

Yes

No

No

Belarus

No

Yes

Yes

People’s Republic of China

Yes

Yes

Yes (excluding Hong Kong and Taiwan)

Cyprus

Yes

No

Yes

Czech Republic

Yes

Yes

Yes

Egypt

Yes

Yes

Yes

Estonia

Yes

No

Yes

France

Yes

Yes

Yes

Germany

Yes

Yes

Yes

Georgia

No

Yes

Yes

Greece

No

Yes

No

Hungary

No

Yes

No

Iceland

Yes

No

Yes

India

No

Yes

No

Indonesia

Yes

Yes

Yes

Israel

Yes

Yes

Yes

Italy

No

Yes

No

Jamaica

No

Yes

No

Japan

No

Yes

No

Kazakstan

No

No

Yes

Kyrgyzstan

No

Yes

Yes

Korea

Yes

Yes

Yes

Latvia

Yes

No

Yes

Lithuania

Yes

No

Yes

Luxembourg

No

Yes

No

Moldova

No

Yes

Yes

Morocco

Yes

No

Yes

Netherlands

Yes

Yes

Yes

Norway

Yes

Yes

Yes

Pakistan

Yes

Yes

No

Philippines

Yes

Yes

Yes

Poland

Yes

Yes

Yes

Portugal

Yes

Yes

Yes

Romania

Yes

Yes

Yes

Russia

No

No

Yes

Slovakia

Yes

Yes

Yes

Spain

Yes

No

Yes

Tajikistan

No

Yes

Yes

Thailand

Yes

Yes

Yes

Trinidad & Tobago

Yes

Yes

Yes

Tunisia

Yes

No

Yes

Turkmenistan

No

Yes

Yes

Ukraine

No

No

Yes

United Kingdom

No

Yes

No

Uzbekistan

No

Yes

Yes

Venezuela

Yes

Yes

No

What forms do I have to fill out?

That depends on your residency status and whether you made US source income in the previous calendar year, whether
you need to apply for an ITIN, whether you will claim a tax treaty benefit, and whether you will claim a refund on
Social Security and Medicare taxes. All the forms can be downloaded from the IRS website.

Claim for Refund (used by international students to claim a refund for Social Security and Medicare taxes
held in error by their employers. Nonresident students are NOT subject to Social Security and Medicare
taxes)

Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a
Nonresident Alien on an F, J, or M Type Visa. Must be attached to Form 843 to apply for a refund from Social
Security and Medicare taxes withheld in error.

Application for Individual Tax Identification Number (ITIN) (most commonly used by international students
without a Social Security Number claiming a tax treaty benefits and by spouses of nonresident aliens on F
and J visa)

Gather the required documents by downloading and printing them from the IRS website.

Gather the documents you received from your income sources.

Follow the instructions for filling out each required form, making sure you fill each out completely with your
correct mailing address.

Determine whether you owe additional taxes and if so, write a check for the exact amount.

Mail your tax forms, along with copies of your W-2’s, 1099’s, and 1042-S’s, and a check if you owe anything.
Click here for the appropriate addresses .

How does the process work/ How to file?

Step 1 - Find out which forms you need to file, and download them from the list above.

Step 2 - Complete the forms with your information and details.

Step 3 - Print off the forms and mail to the IRS

PLEASE NOTE - The IRS does not allow electronic filing (efile) for nonresident aliens, so all international
students will need to send in your tax return by mail. You will need to send your forms into:

Internal Revenue Service Center, Austin, TX 73301-0215, U.S.A.

How much does it cost?

Nothing! There is no cost to submit your taxes to the IRS - there will only be a cost if you use a service, like
Sprintax, or if you need the help of a certified
public accountant (CPA) who will charge for their services.

Tax Questions

If you have any additional tax related questions, your best option is to call the IRS directly
at free phone 1-800-829-1040. They will be able to provide the best guidance and advice for
any tax related questions you may have.

International Student Tax Return Guide

Useful Resources

About International Student

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serves the needs of international
students around the world. We strive to provide students
world-class resources to help them
investigate and pursue an international education, through
relevant content, custom online tools
and engaging websites that offer only best in class products
and services.